6. How to determine whether or not a dependent parent ordinarily resides in Hong Kong ?
To determine whether or not the dependent parents ordinarily reside in Hong Kong, the Inland Revenue Department will consider their social and economic ties with the territory. Objective factors taken into consideration include:
- the number of days they stayed in Hong Kong;
- whether or not they have a permanent dwelling in Hong Kong;
- whether or not they own a property for residence outside Hong Kong;
- whether or not they work or carry out a business in Hong Kong or outside Hong Kong;
- whether or not their relatives are mainly residing in Hong Kong or outside Hong Kong.
Generally speaking, the Inland Revenue Department does not consider a dependent parent, who possesses a Hong Kong identity card, as ordinarily resident in Hong Kong if he/she lives outside Hong Kong continuously and stays in Hong Kong for a limited number of days just for paying a visit to relatives.
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